S.p.a.m. is the acronym of "Solo Pittori Artisti Mutilati" ("Amputees Painters and Artists Only"), a firm based in Verona, Italy.
They sell paintings, postcards, calendars, jigsaw puzzles and other works of art created by people with physical disabilities, who use the paintbrush holding it with their mouth or foot.
They have been doing business since 1956, and during the holidays they send out free samples of their works - mostly Christmas cards - asking for a contribution.
They seem blissfully unaware of the irony of sending out tons of unsolicited mail with the envelopes clearly labeled as "Spam".